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This section explains rules and regulations about NRCT deduction and payment.
This section explains conditions for exemption from New Zealand income tax under section CW 19 of the Income Tax Act 2007.
This section introduces conditions and requirements for non-resident contractors to be qualified for non-resident contractors' tax (NRCT) exemption and special tax rate certificates.
This section provides background information about the rules and legislation relating to non-resident contractors' tax.
Find out more about the non-resident contractors team.
This section explains the obligations of a non-resident contractor as an employer in deducting PAYE from any salary and wages paid to any employee present in New Zealand in the service of that non-resident contractor.
This section explains a number of terms used in the Income Tax Act 2007 relating to contracts and contract services.
This section explains implications of double tax agreements to employees in the context of non-resident contracts.
This section provides information for non-resident contractors about application for certificates of exemption and contact details.
Some tax examples for non-resident contractors who carry out work in New Zealand.